As of 1st January 2024, Norway’s VOEC (VAT On E-Commerce) scheme will be changing the requirements for when ecommerce retailers will need to register.
Previously, retailers selling low value goods (less than NOK 350) into Norway had a VAT exemption and did not need to register or collect VAT on these goods.
From January 2024, the following changes will apply for low value goods entering Norway:
1. The customs declaration exemption for consignments under the value of NOK 350 will be abolished. The VOEC number has to be provided digitally from this point onwards for all consignments.
2. The seller must provide the unique VOEC number of the business digitally to the one responsible for transporting the goods. The transporter must provide the VOEC number digitally to Norwegian Customs.
How often do you need to file VOEC returns?
VOEC returns are filed on a quarterly basis. Once registered, you must continue to file quarterly until you deregister.
Who can use the VOEC scheme?
Retailers that are selling to Norwegian customers with a consignment value of less than NOK 3000 (approx. EUR 264 equivalent) can use VOEC. Certain goods are excluded from the scheme such as food products, goods that have excise duties (such as alcohol and tobacco), and illegal or restricted goods in Norway.
How can I get registered?